Organizacijski aspekti računovodstvenih informacijskih sustava i njihova važnost[Organizational aspects and importance of accounting information system]

Daily we are confronted with the companies problems in acquiring or maintaining competitive advantage. By Croatian accession to the European Union that struggle became more pronounced. However, competitors can be only high-quality and successful companies, and many business decisions depend on managers. It is necessary to have quality accounting information to make such imprtants decisions. Accounting must be organized in such a way that at any moment it can produce any kind of information relevant for management. Selection and implementation of an information system is certainly one of the most important decision that a business entity can bring. Impact of the quality of accounting information systems (AIS) on the quality of accounting information and the impact of realization of the same information, is the topic of this paper. What happens when a big company applies modular rather than integrated AIS and how to solve problems which arise in the application of accounting harmonization with the actual situation, the factor of human error during manual entry, untimely availability of certain resources and information, and at the end of analytical records of compliance by individual accounts synthetic records in the general ledger. The main issue of this paper is finding possible answer in introducing modern integrated business information systems (ERP systems) as a solution of the problem for large IT companies. The conclusion shows that the system of internal controls and information and communication technology are essential component of AIS. If the company wants to operate efficiently and concurrently, it is necessary to find and integrate RIS highest quality in order to improve long-term business.